Research On Corporate Performance Evaluation Based On The Combination Of EVA And Non-financial Indicators

At present,most corporations in China still use the standard performance analysis technique,that focuses an excessive amount of on the calculation of economic indicators like sales revenue and profit,so ignoring the creation of enterprise amount added(EVA),that is doubtless unfavorable for the event of recent corporations.At a similar time,the standard performance analysis technique and EVA technique don’t totally contemplate the company’s in operation conditions,leading to the company’s performance analysis isn’t comprehensive and preventative the company’s business strategy adjustment.supported the mixture of EVA theory and non-financial analysis,the institution of company performance analysis index system will improve the standard of company performance analysis and make sure the long-run healthy development of the corporate.This thesis selects Baotong Technology Co.,Ltd.because the analysis object.First,the thesis introduces the research background,significance,research methods,and summarizes domestic and international research trends.The transformation of "high-quality development" and industry characteristics necessitates a comprehensive upgrade in performance evaluation,which can help the company improve operational efficiency while also promoting long-term sustainable development.It is the relevant theoretical foundation of the thesis,which includes both traditional and EVA performance evaluation methods.The next it is a case study that compares the current company performance EVA results with the introduction of EVA performance EVA analysis.The thesis then establishes a performance EVA system based on a combination of EVA and nonfinancial indicators.Finance,customers,company management,market environment,and scientific research technology are chosen as the five core dimensions,and EVA indicators for the five dimensions are chosen.Ascertain that the system can consider the company’s performance from both within and without the company;Third,to evaluate and analyze the case company’s specific situation in 2020 using a performance evaluation system based on EVA and non-financial indicators,in which financial indicators are evaluated and scored using the efficiency coefficient method with reference to the enterprise evaluation standard value.The fuzzy comprehensive evaluation method is used to evaluate and score non-financial indicators.The overall operation status of Baotong company is better than the industry average level,according to a comprehensive analysis of the five dimensions of finance,customer,company management,market environment,and scientific research technology in the evaluation system,but there are still deficiencies and problems,and put forward guard hints for the implementation of the new performance EVA gadget to make sure that the new performance EVA system is carried out correctly.The final section is the conclusion and outlook.This paper concludes that the performance evaluation system based on EVA and non-financial indicators is superior to traditional performance evaluation methods and more appropriate for the case company.The use of this performance evaluation system can assist relevant information users in gaining a more in-depth and comprehensive understanding of the company.However,based on the shortcomings of the EVA and non-financial index performance evaluation systems,this paper makes specific recommendations.